IMPORTANT INCOME TAX CASE LAWS 23.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
2(15)	Ramswaroop Das Niranjanlal Charitable Trust v. Deputy Commissioner of Income- tax	Exemption under section 11 not denied to trust renting out ‘Dharamshala’ for various functions, as predominant object was charitable.	Click Here	Income-tax Act, 1961
4	Maheshchandra Natvarlal Parikh v. Commissioner of Income-tax (IT and TP)	No addition for cash deposits in NRO account; NRI assessee provided all material facts and documents.	Click Here	Income-tax Act, 1961
9	Sujan Luxury Hospitality (P.) Ltd. v. Assistant Commissioner of Income-tax	Payments for spa consultancy and management services to Sri Lanka resident not taxable in India under India-Sri Lanka DTAA (Article 14 – Independent Personal Services).	Click Here	Income-tax Act, 1961
9	Sujan Luxury Hospitality (P.) Ltd. v. Assistant Commissioner of Income-tax	Disallowance of amount paid to Kenyan company for marketing research outside India deleted as services rendered outside India and no FTS provision in India-Kenya DTAA.	Click Here	Income-tax Act, 1961
10(23C)	Institute Management Committee of Government ITI Peth v. ITO, Ward-1(1)	Educational Institution’s Exemption u/s 10(23C) Allowed on Interest from Govt Grant Used for Institute’s Purpose.	Click Here	Income-tax Act, 1961
10(23C), 139(4C)	Harda Nagar Bal Vikas Samiti Harda v. Income Tax Officer	Educational Institution’s Exemption u/s 10(23C) Allowed for AY 2017-18 Despite Non-Filing of Return, as Proviso Not Retrospective.	Click Here	Income-tax Act, 1961
11, 12A	Bright Land College v. Income-tax Officer (Exemption)	Charitable Trust’s Exemption Allowed Despite ITR Filing Error, Given Proper Application of Funds and 12A Registration.	Click Here	Income-tax Act, 1961
12A	Khodiyar Gau Seva Yuvak Mandal Charitable Trust v. Commissioner of Income-tax (Exemption)	Charitable Trust (Cow Care) Registration Application Remanded for Fresh Adjudication Due to Summary Rejection and Portal Issues.	Click Here	Income-tax Act, 1961
14A	Deputy Commissioner of Income-tax v. N.K. Industries Ltd.	No disallowance under section 14A in absence of any exempt income earned/claimed.	Click Here	Income-tax Act, 1961
37(1)	Deputy Commissioner of Income-tax v. N.K. Industries Ltd.	Deduction for debit notes for poor quality FSG oil allowed; MoU acted upon.	Click Here	Income-tax Act, 1961
37(1)	Roopa Rana Infrastructures (P.) Ltd. v. DCIT	Disallowance under section 37(1) not made solely on ground of payees not registered under GST if payments through banking channels, TDS deducted, and genuineness not doubted.	Click Here	Income-tax Act, 1961
37(1)	Motorola Solutions India (P.) Ltd. v. ACIT	Liquidated damages allowed as business expenditure; contract contemplated liability on delay.	Click Here	Income-tax Act, 1961
37(1)	Motorola Solutions India (P.) Ltd. v. ACIT	Software annual maintenance charges allowed as revenue expenditure.	Click Here	Income-tax Act, 1961
37(1)	Anand Diagnostic Laboratory v. Deputy Commissioner of Income-tax	Discount on prompt payment of bill allowed as business expenditure.	Click Here	Income-tax Act, 1961
37(1)	Deputy Commissioner of Income -tax v. Religare Comtrade Ltd.	Storage charges for gold in vault due to delay in identifying buyers allowed as compensatory expenditure.	Click Here	Income-tax Act, 1961
43(5)	Deputy Commissioner of Income -tax v. Religare Comtrade Ltd.	Loss from derivative trading in gold to safeguard against business losses not treated as speculative.	Click Here	Income-tax Act, 1961
43(5)	Deputy Commissioner of Income-tax v. N.K. Industries Ltd.	Loss incurred on NSEL transactions to avail finance for business not speculative.	Click Here	Income-tax Act, 1961
43B(f)	Motorola Solutions India (P.) Ltd. v. ACIT	Provision for leave salary not paid on or before due date disallowed under section 43B(f).	Click Here	Income-tax Act, 1961
45(4)	Anand Diagnostic Laboratory v. Deputy Commissioner of Income-tax	Addition under section 45(4) deleted; no transfer of asset to partner’s account from firm on capital contribution.	Click Here	Income-tax Act, 1961
50C, 50C(2)(a)	Pradeep Wig v. ACIT	AO obligated to refer to DVO when assessee objects to stamp duty rate as deemed sale consideration.	Click Here	Income-tax Act, 1961
51	Pradeep Wig v. ACIT	No addition for advance money received if property sold and capital gains offered in subsequent assessment year.	Click Here	Income-tax Act, 1961
139	Pradeep Wig v. ACIT	Assessee not beneficial owner of shares through LRS; income from assets of company not assessable in assessee’s hands.	Click Here	Income-tax Act, 1961
143(2), General Clauses Act, 10	Ramswaroop Das Niranjanlal Charitable Trust v. Deputy Commissioner of Income- tax	Service of notice under section 143(2) on 1-10-2012 valid if 30-9-2012 was a Sunday, due to Section 10 of General Clauses Act.	Click Here	Income-tax Act, 1961; General Clauses Act
144B	Maa Padmavati Exports v. Assessment Unit, Income-tax Department	Assessment order quashed; passed without providing cross-examination opportunity.	Click Here	Income-tax Act, 1961
153A	Pradeep Wig v. ACIT	No addition can be made on estimated basis in 153A proceedings, especially when 80% is allowable.	Click Here	Income-tax Act, 1961
189, 148	Kanak Kumar Jain v. Deputy Commissioner of Income-tax	Reassessment Notice to Dissolved Firm with Deceased Partners: Invalid Without Proper Legal Heir Notice and Order	Click Here	Income-tax Act, 1961
245D, 245C	Mehta Stone Polishers v. Assistant Commissioner of Income-tax	Matter remitted to Settlement Commission; application dismissed for failure to reconstruct records without involving assessee.	Click Here	Income-tax Act, 1961
260A	C.I. Builders (P.) Ltd. v. Principal Commissioner of Income-tax	Condonation of Delay of 7 years in filing Appeal : Assessee’s Lack of Diligence Justifies Refusal despite counsel’s negligence.	Click Here	Income-tax Act, 1961
269UN, 269UG, 293	Sasmita Investments Ltd. v. Appropriate Authority	Suit seeking declaration of abrogated compulsory purchase order due to non-compliance of section 269-UG is maintainable and not barred.	Click Here	Income-tax Act, 1961